Superseded 7/1/2026
808 words·~4 min read·
/ut/title-59/chapter-14/7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/7/2025
Superseded 7/1/2026
59-14-102. Definitions.
As used in this chapter:
(1)"Alternative nicotine product" means the same as that term is defined in Section 76-9-1101 .
(2)"Cigarette" means a roll made wholly or in part of tobacco:
(a)regardless of:
(i)the size of the roll;
(ii)the shape of the roll;
(iii)whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or
(iv)whether the tobacco is heated or burned; and
(b)if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco.
(3)"Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.
(4)"Cigarette rolling machine operator" means a person who:
(i)controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and
(ii)makes the cigarette rolling machine available for use by another person to produce a cigarette; or
(b)offers for sale, at retail, a cigarette produced from the cigarette rolling machine.
(5)"Consumer" means a person that is not required:
(a)under Section 59-14-201 to obtain a license under Section 59-14-202 ;
(b)under Section 59-14-301 to obtain a license under Section 59-14-202 ; or
(c)to obtain a license under Section 59-14-803 .
(6)"Counterfeit cigarette" means:
(a)a cigarette that has a false manufacturing label; or
(b)a package of cigarettes bearing a counterfeit tax stamp.
(a)"Electronic cigarette" means the same as that term is defined in Section 76-9-1101 .
(b)"Electronic cigarette" does not include a cigarette or a tobacco product.
(8)"Electronic cigarette product" means the same as that term is defined in Section 76-9-1101 .
(9)"Electronic cigarette substance" means the same as that term is defined in Section 76-9-1101 .
(10)"Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.
(11)"Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.
(12)"Little cigar" means a roll for smoking that:
(a)is made wholly or in part of tobacco;
(b)uses an integrated cellulose acetate filter or other similar filter; and
(c)is wrapped in a substance:
(i)containing tobacco; and
(ii)that is not exclusively natural leaf tobacco.
(a)Except as provided in Subsection (13)(b) , "manufacturer" means a person that:
(i)manufactures, fabricates, assembles, processes, or labels a finished cigarette; or
(ii)makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product.
(b)"Manufacturer" does not include a cigarette rolling machine operator.
(14)"Moist snuff" means tobacco that:
(a)is finely cut, ground, or powdered;
(b)has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act ;
(c)is not intended to be:
(i)smoked; or
(ii)placed in the nasal cavity; and
(d)except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:
(i)tablets;
(ii)lozenges;
(iii)strips;
(iv)sticks; or
(v)packages containing multiple single-use units.
(15)"Nicotine" means the same as that term is defined in Section 76-9-1101 .
(16)"Nicotine product" means the same as that term is defined in Section 76-9-1101 .
(17)"Nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101 .
(18)"Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-9-1101 .
(19)"Nontherapeutic nicotine product" means the same as that term is defined in Section 76-9-1101 .
(20)"Prefilled electronic cigarette" means the same as that term is defined in Section 76-9-1101 .
(21)"Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101 .
(22)"Retailer" means a person that:
(a)sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or
(b)intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state.
(23)"Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205 .
(a)"Tobacco product" means a product made of, or containing, tobacco.
(b)"Tobacco product" includes:
(i)a cigarette produced from a cigarette rolling machine;
(ii)a little cigar; or
(iii)moist snuff.
(c)"Tobacco product" does not include a cigarette.
(25)"Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.
Amended by Chapter 173 , 2025 General Session